NATIONAL INSURANCE
2025-26
2026-27
Employment Allowance
£10,500 pa
£10,500 pa
Thresholds 2026-27 Class 1 NICs
Weekly Monthly Annual
Lower Earnings Limit (LEL)
£129
£559 £6,708
Primary Threshold (PT)
£242
£1,048 £12,570
Secondary Threshold (ST)
£96
£417 £5,000
Upper Earnings Limit (UEL)
£967
£4,189 £50,270
Upper Secondary Threshold (UST) for under 21s
£967
£4,189 £50,270
Apprentice Upper Secondary Threshold (AUST) for under 25s
£967
£4,189 £50,270
Veterans Upper Secondary Threshold (VUST)
£967
£4,189 £50,270
Freeport Upper Secondary Threshold (FUST)
£481
£2,083 £25,000
Investment Zone Upper Secondary Threshold (IZUST)
£481
£2,083 £25,000
Employee (primary contributions) rates 2026-27 Category letter Up to LEL
LEL to PT PT to UEL Above UEL
A, F, H, M, N, V
Nil
0%
8%
2%
D, J, L, Z
Nil
0%
2%
2%
B, E, I
Nil
0%
1.85%
2%
C, K, S
Nil
Nil
Nil
Nil
Employer (secondary contributions) rates 2026-27
FUST/IZUST to UEL/ UST/AUST/ VUST
Above UEL/UST/ AUST/ VUST
LEL to FUST/ IZUST
Category letter
Up to ST ST to LEL
A, B, C, J
Nil
15% 15% 15% 15%
H , M , Z
Nil
0%
0%
0% 15%
V
Nil
0%
0%
0% 15%
F, I, L, S, D, E, K, N
Nil
0%
0% 15% 15%
Category letter definitions A (standard), B (reduced), C (State Pension age), D (deferment investment zone), E (reduced investment zone), F (standard freeport), H (apprentice under 25), I (reduced freeport), J (deferment), K (State Pension investment zone), L (deferment freeport), M (standard under 21), N (standard investment zone), S (State Pension age freeport), V (standard veteran), Z (deferment under 21)
2026-27
Class 1A
15%
Class 1B NICs
15%
Class 3 Voluntary Contributions
£18.40pw
Made with FlippingBook - Online magazine maker